If a dwelling is transferred to you from a company or trustee of a trust as a result of your marriage breakdown and marriage breakdown roll-over applied to the transfer, you are treated as having owned the dwelling while it was owned by the company or trustee. However, you cannot get the main residence exemption during any part of the period that the company or trustee owned it (even if you lived in the dwelling during that time).
Therefore, if a company or trustee as a result of your marriage breakdown transfers a dwelling to you, you will be entitled to the exemption only for the period after it was transferred when it was your main residence. This is calculated by dividing the period after the transfer that it was your main residence by the combined period you and the company or trustee owned it.
For more information about CGT assets and marriage breakdown, see chapter 8.